Payroll California, Unique Aspects of California Payroll Law and Practice
The California State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Employment Development Department
800 Capitol Mall
Sacramento, CA 95814
888-745-3886
www.cahwnet.gov/taxind.htm
California requires that you use California form DE 4A-4, Employees Withholding Allowance Certificate instead of a Federal W-4 Form for California State Income Tax Withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In California cafeteria plans: are not taxable for income tax calculation; are not taxable for unemployment insurance purposes. 401(k) plan deferrals are: not taxable for income taxes; are taxable for unemployment purposes.
In California supplemental wages are taxed at a 6% flat rate, 9.3% for stock options and bonuses.
You are not required to file California State W-2s.
The California State Unemployment Insurance Agency is:
Employment Development Department
P.O....
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